Audit firm tenure, non-audit services and internal assessments of audit quality

By Timothy B. Bell, Monika Causholli, W. Robert Knechel. 2015

217 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/70b3b4fca7fbb1bca36be5f0a48c4bb078e34912

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In Accounting

1. Steven Utke
2. Jennifer J. Gaver

Citations in the corpus

• Audit Quality and Specialist Tenure (2018, background): “However, audit inputs are generally unobservable and are not necessarily correlated with the quality of audit outputs (Bell et al. 2015, footnote 4). Qu (2015) finds that absolute discretionary accruals are positively correlated with earnings management (as reflected in restatements), making ADA app”